Like other courses in higher education, blended delivery in accounting became widely adopted during the pandemic as an emergency teaching and learning approach. However, educators and scholars are now exploring the long-term sustainability of blended delivery in accounting education. The main purpose of this study, therefore, is to identify challenges and opportunities associated with blended delivery and to assess the sustainability potential of blended delivery in accounting education.
This study adopted systematic literature review methodology to achieve the study purpose and to answer the research questions. The study conducted a systematic literature review of 46 peer-reviewed articles published between 2006 and 2025.
The review identified common challenges in accounting education delivery, including the adaptability, motivation and acceptance of blended learning for both learners and educators. Notable opportunities identified included the enhanced flexibility and inclusivity of blended delivery, which provides access to education for a diverse range of learners.
This study contributes to the existing literature on blended delivery in accounting education by identifying the challenges and opportunities associated with blended delivery modes. The study provides a better understanding of the opportunities they offer as one of the promising and transformative approaches to teaching and learning in the twenty-first century. The findings are particularly relevant for post-pandemic teaching and learning, given the growing popularity of blended delivery in higher education worldwide.
